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v3.19.3

Accounting for Certain Loans Acquired in a Transfer (Tables) | 9 Months Ended
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Sep. 30, 2019
Carrying Amounts of Loans | The carrying amounts of those loans included in the balance sheet amounts of loans receivable are as follows:
|  | September 30, 2019 |
|  | Commercial |  |  | Real Estate |  |  | Consumer |  |  | Outstanding Balance |  |  | Allowance for Loan Losses |  |  | Carrying Amount |
Heartland |  | $ | 205 |  |  | $ | 143 |  |  | $ | — |  |  | $ | 348 |  |  | $ | — |  |  | $ | 348 |
Summit |  |  | 203 |  |  |  | 494 |  |  |  | — |  |  |  | 697 |  |  |  | — |  |  |  | 697 |
Peoples |  |  | 240 |  |  |  | 38 |  |  |  | — |  |  |  | 278 |  |  |  | — |  |  |  | 278 |
Kosciusko |  |  | 649 |  |  |  | 140 |  |  |  | — |  |  |  | 789 |  |  |  | — |  |  |  | 789 |
LaPorte |  |  | 378 |  |  |  | 805 |  |  |  | 22 |  |  |  | 1,205 |  |  |  | 10 |  |  |  | 1,195 |
Lafayette |  |  | 1,903 |  |  |  | — |  |  |  | — |  |  |  | 1,903 |  |  |  | — |  |  |  | 1,903 |
Wolverine |  |  | 2,347 |  |  |  | — |  |  |  | — |  |  |  | 2,347 |  |  |  | — |  |  |  | 2,347 |
Salin |  |  | 11,965 |  |  |  | 1,911 |  |  |  | 983 |  |  |  | 14,859 |  |  |  | — |  |  |  | 14,859 |
Total |  | $ | 17,890 |  |  | $ | 3,531 |  |  | $ | 1,005 |  |  | $ | 22,426 |  |  | $ | 10 |  |  | $ | 22,416 |
|  | December 31, 2018 |
|  | Commercial |  |  | Real Estate |  |  | Consumer |  |  | Outstanding Balance |  |  | Allowance for Loan Losses |  |  | Carrying Amount |
Heartland |  | $ | 232 |  |  | $ | 175 |  |  | $ | — |  |  | $ | 407 |  |  | $ | — |  |  | $ | 407 |
Summit |  |  | 323 |  |  |  | 555 |  |  |  | — |  |  |  | 878 |  |  |  | — |  |  |  | 878 |
Peoples |  |  | 270 |  |  |  | 58 |  |  |  | — |  |  |  | 328 |  |  |  | — |  |  |  | 328 |
Kosciusko |  |  | 746 |  |  |  | 155 |  |  |  | — |  |  |  | 901 |  |  |  | — |  |  |  | 901 |
LaPorte |  |  | 753 |  |  |  | 947 |  |  |  | 27 |  |  |  | 1,727 |  |  |  | 60 |  |  |  | 1,667 |
Lafayette |  |  | 3,080 |  |  |  | — |  |  |  | — |  |  |  | 3,080 |  |  |  | — |  |  |  | 3,080 |
Wolverine |  |  | 7,841 |  |  |  | — |  |  |  | — |  |  |  | 7,841 |  |  |  | — |  |  |  | 7,841 |
Total |  | $ | 13,245 |  |  | $ | 1,890 |  |  | $ | 27 |  |  | $ | 15,162 |  |  | $ | 60 |  |  | $ | 15,102 |
Accretable Yield or Income Expected to be Collected | Accretable yield, or income expected to be collected for the nine months ended September 30, is as follows:
|  | Nine Months Ended September 30, 2019 |
|  | Beginning balance |  |  | Additions |  |  | Accretion |  |  | Reclassification from nonaccretable difference |  |  | Disposals |  |  | Ending balance |
Heartland |  | $ | 174 |  |  | $ | — |  |  | $ | (24 | ) |  | $ | — |  |  | $ | — |  |  | $ | 150 |
Summit |  |  | 42 |  |  |  | — |  |  |  | (7 | ) |  |  | — |  |  |  | (11 | ) |  |  | 24 |
Kosciusko |  |  | 300 |  |  |  | — |  |  |  | (49 | ) |  |  | — |  |  |  | (2 | ) |  |  | 249 |
LaPorte |  |  | 829 |  |  |  | — |  |  |  | (85 | ) |  |  | — |  |  |  | 4 |  |  |  | 748 |
Lafayette |  |  | 609 |  |  |  | — |  |  |  | (97 | ) |  |  | — |  |  |  | (193 | ) |  |  | 319 |
Wolverine |  |  | 698 |  |  |  | — |  |  |  | (243 | ) |  |  | — |  |  |  | (306 | ) |  |  | 149 |
Salin |  |  | — |  |  |  | 2,002 |  |  |  | (375 | ) |  |  | — |  |  |  | (30 | ) |  |  | 1,597 |
Total |  | $ | 2,652 |  |  | $ | 2,002 |  |  | $ | (880 | ) |  | $ | — |  |  | $ | (538 | ) |  | $ | 3,236 |
|  | Nine Months Ended September 30, 2018 |
|  | Beginning balance |  |  | Additions |  |  | Accretion |  |  | Reclassification from nonaccretable difference |  |  | Disposals |  |  | Ending balance |
Heartland |  | $ | 452 |  |  | $ | — |  |  | $ | (68 | ) |  | $ | — |  |  | $ | (193 | ) |  | $ | 191 |
Summit |  |  | 147 |  |  |  | — |  |  |  | (34 | ) |  |  | — |  |  |  | (6 | ) |  |  | 107 |
Kosciusko |  |  | 386 |  |  |  | — |  |  |  | (40 | ) |  |  | — |  |  |  | — |  |  |  | 346 |
LaPorte |  |  | 980 |  |  |  | — |  |  |  | (75 | ) |  |  | — |  |  |  | (7 | ) |  |  | 898 |
Lafayette |  |  | 933 |  |  |  | — |  |  |  | (176 | ) |  |  | — |  |  |  | (2 | ) |  |  | 755 |
Wolverine |  |  | 2,267 |  |  |  | — |  |  |  | (538 | ) |  |  | — |  |  |  | (680 | ) |  |  | 1,049 |
Total |  | $ | 5,165 |  |  | $ | — |  |  | $ | (931 | ) |  | $ | — |  |  | $ | (888 | ) |  | $ | 3,346 |

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- Definition Certain loans acquired in transfer not accounted for as debt securities accretable yield movement. + References No definition available. + Details
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- Definition Tabular disclosure of allowance for credit loss of financing receivable, classified as current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
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